Law: Limitation Act, 1908

Section: 5

LIMITATION ACT, 1908 (IX OF 1908)---Section: 5 - Condonation of delay - Prayer for - Petition for leave to appeal - Order dated 06.09.2022 passed by the Customs Appellate Tribunal was upheld by the High Court - Delay is sought to be condoned by the Collector of Customs on the ground of permission of higher ups for filing the petition, which was availed - Validity - FACTS The Collector of Customs has filed petition in the Supreme Court of Pakistan against three concurrent decisions, after delay of 11 days. The petitioner has also prayed for the condonation of delay. ARGUMENTS The counsel for the petitioner submitted that court fee of Rs.250 was payable. He further stated that the person responsible for the belated filing was not proceeded against by the department. DECISION Section: 5 Condonation of delay - Petition for leave to appeal - Delay of 11 days in filing appeal - Validity - If decisions are assailed they should be done within the prescribed period, and it should not be assumed that delay would be condoned when there is no valid reason to condone the same, as in the instant case. Therefore, the said application is dismissed and, consequently, the petition for leave to appeal is also dismissed. JUDGMENT QAZI FAEZ ISA, JUSTICE:---.--- This petition for leave to appeal assails the order dated 6 September 2022 passed in Customs Reference No. 21-P/2022, which had upheld the order dated 25 January 2022 passed by the Customs Appellate Tribunal, Peshawar Bench, which had in turn upheld the order-in-original dated 13 August 2021 passed by the Additional Collector, Collectorate of Customs (Adjudication) Islamabad, Camp Office Peshawar. Therefore, three…

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